Mr. Christopher Dalipe
Dynacraft BSC Incorporated
89 South Kelly Road
American Canyon, CA 94503
RE: The tariff classification of a rechargeable battery from Taiwan
Dear Mr. Dalipe:
In your letter dated June 5, 2012, you requested a tariff classification ruling.
The imported merchandise under consideration is a DC6V4Ah 6 volt rechargeable sealed lead acid battery. The identifying marks on the battery in the photograph you furnished are 3-FM-4(6V4AH/20HR/XK06-006-00949). This battery will be used to provide power to an electric motor in a Hello Kitty 6 volt Quad (item # 8801-04), which is a three-wheeled toy motorcycle.
You suggested that the classification of this rechargeable battery is Harmonized Tariff Schedule of the United States (HTSUS) subheading 8507.10.0090, which provides for “Electric storage batteries, including separators therefore, whether or not rectangular (including square); parts thereof: Lead-acid storage batteries, of a kind used for starting piston engines: Other.” However, this rechargeable battery is not a storage battery used for starting a piston engine. Rather, it is a storage (rechargeable) battery for providing power to an electric motor in a toy motorcycle. As such, it is classified within subheading 8507.20.8030, which provides for “Other lead-acid storage batteries: Other: 6 V batteries.”
The applicable subheading for the DC6V4Ah 6 volt rechargeable battery (3-FM-4 (6V4AH/20HR/XK06-006-00949)) will be 8507.20.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric storage batteries including separators therefor, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other: 6V batteries." The rate of duty will be 3.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at (646) 733-3015.
Thomas J. Russo
National Commodity Specialist Division